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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) EKUITAS (Jurnal Ekonomi dan Keuangan) Gema Wiralodra Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Kusumah, R. Wedi Rusmawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengaruh Non Performing Loan (NPL) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) pada Bank BUMN Periode 2014-2020 Pramudya, Bagas Ardhi; Kusumah, R. Wedi Rusmawan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2768

Abstract

This study aims to study how non-performing loans (NPL) and operational costs affect the return on assets (ROA) of state-owned banks. Corporate banking from all companies was sampled from four state-owned institutions: Bank Mandiri Tbk, Bank Rakyat Indonesia Tbk, Bank Negara Indonesia Tbk, and Bank Tabungan Negara Tbk. The method used in this research is a quantitative method. The data used to create this visualization is taken from the annual report submitted by the Indonesian Stock Exchange's Financial and Trade Regulatory Agency. The data in this study were analyzed using SPSS, which carried out various tests and statistical analysis, including descriptive analysis, the classical assumption test, multiple regression analysis, and the t test. The results of this study show that non-performing loans (NPLs) have a negative impact on BUMN banking ROA with large margins from 2014 to 2020. This indicates that when non-performing loans (NPL) increase, the return on assets (ROA) decreases, and vice versa. The impact of state-owned banking operational costs on return on assets (ROA) between 2014 and 2020 is negative and substantial. Simply put, the higher the BOPO, the greater the ROA.
STRATEGIC MANAGEMENT AT SEVERAL OF THE BEST UNIVERSITIES IN INDONESIA Padmakusumah, Rizal Ramdan; Kusumah, R. Wedi Rusmawan; Ismail, Solahuddin
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6530

Abstract

The strategic management process of each category of organization will undoubtedly be distinctive. This study aims to ascertain the strategic management process in higher education institutions in Indonesia. This research is a qualitative case study that examines the University of Indonesia (UI), Gajah Mada University (UGM), Bogor Agricultural Institute (IPB), Telkom University (TELU), Indonesian Islamic University (UII), and Muhammadiyah University of Surakarta (UMS). The strategic management process at Indonesian HEI is described or concluded by analyzing secondary data in the form of strategic plan documents compiled with analysis of primary data in the form of interviews with experts in the field of higher education. The research findings indicate that the strategic management process in Indonesian higher education institutions is comprised of four stages: (1) environmental analysis, (2) strategy formulation, (3) strategy implementation, and (4) evaluation control. An example of the originality or uniqueness of the strategic management process in Indonesian higher education institutions is internal environmental analysis, which employs its criteria rather than the commonly used value chain analysis or functional analysis approach criteria.
SYSTEMATIC LITERATURE REVIEW: INVESTIGATIVE AUDITING IN FRAUD DISCLOSURE syahrudin, muhammad; Suryani, irma; Kusumah, R. Wedi Rusmawan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1385

Abstract

In terms of global economic growth, Indonesia ranks 40th with the best economic growth out of 195 countries, with a growth of 4.94 per cent in 2023. Indonesia's growing economy does not escape the threat of fraud. To detect someone committing fraud, signs or symptoms commonly called red flags are needed. The existence of an investigative audit will produce red flags or signals of irregularities. This research aims to find out how investigative audits can detect and reveal corruption by using examples of corruption cases that have occurred as literature studies to be theoretically analysed. This study employs a SLR approach that explores investigative audits from various reference sources. The results of the discussion by dissecting selected literature and reviewing fraud cases that occur, considering the researcher’s findings, it can be said that Cris Kuntadi is the most active researcher in the field of investigative auditing on fraud disclosure. Fraud that occurs can be observed by the presence of red flags in a Perpetrators, Living beyond means or lifestyle is one of the common characteristics of red flags which can be caused by personal financial need to cover this lifestyle
The effect of profitability and liquidity on stock returns: a study of food & beverage sub-sector companies listed on the Indonesia stock exchange Nugraha, Andy Dipraja; Kusumah, R. Wedi Rusmawan
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.483

Abstract

This study aims to determine the effect of profitability and liquidity on stock returns. With a sample of 30 annual reports of food & beverage sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021, the model was selected using a purposive sampling technique. In this study, the population is 30 food & beverage sub-sector companies listed on the Indonesian stock exchange for 2019-2021. The sample passion in this study is 30 food & beverage sub-sector companies listed on the Indonesian stock exchange for 2019-2021. Furthermore, the method of data collection carried out by this study’s authors itching secondary data with literature and documentation. The collected data were analyzed using multiple linear regression analysis. Based on the study’s results, it can be concluded that (1) profitability (ROA) has a significant effect on stock returns, meaning that changes in the ups and downs of profitability will affect stock returns. (2) liquidity (CR) has a significant effect on stock returns, meaning that changes in the ups and downs of liquidity values will affect stock returns.
PENGARUH IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI), KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH TINGKAT WILAYAH LINGKUP BADAN PUSAT STATISTIK Hakim, Faraida; Kusumah, R. Wedi Rusmawan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5360

Abstract

This study examines the impact of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI), human resource competence, and internal control on the quality of government financial reports at the Central Bureau of Statistics (BPS). Using a quantitative approach with a causal research design, data were collected through questionnaires distributed to financial report preparers at BPS. Multiple linear regression analysis was conducted to test the research hypotheses. The findings indicate that the implementation of SAKTI, human resource competence, and the effectiveness of internal control have a positive and significant influence on financial report quality. Optimal implementation of SAKTI contributes to greater accuracy and transparency in financial reporting, while adequate human resource competence ensures precision in report preparation. Furthermore, an effective internal control system enhances compliance with regulations and prevents errors and fraud in financial reporting. These findings highlight the importance of strengthening human resource capacity, optimizing technology-based financial systems, and ensuring strict internal oversight to enhance government financial accountability.
Co-Authors Asikin, Bachtiar Hakim, Faraida Irma Suryani Ismail, Solahuddin Muhammad Syahrudin Nugraha, Andy Dipraja Padmakusumah, Rizal Ramdan Pramudya, Bagas Ardhi Sendi Gusnandar Arnan